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of 8821/2848’s›Caution:

Calls About Certifications Issued with Errors

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

When a call is received concerning a certification that was issued with errors, complete the following activities.

Determine the nature of the error.

Obtain a TIN/reference number for the application in question.

Verify the information issued on the certification.

When a discrepancy exists with what the caller states was requested and what was processed, complete further research to determine if the discrepancy was a service error.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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